Ekso Bionics Holdings, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Note 8 - Accrued Liabilities

Note 8 - Accrued Liabilities

9 Months Ended

Sep. 30, 2023

Notes to Financial Statements

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

8. Accrued Liabilities

Accrued liabilities consisted of the following:

	*September 30, 2023*		*December 31, 2022*
Salaries, benefits and related expenses	$	1,542	$	1,843
Device warranty		359		274
Other		195		161
Total	$	2,096	$	2,278

Warranty

The current portion of the device warranty liability is classified as a component of Accrued liabilities, while the long-term portion of the device warranty liability is classified as a component of Other non-current liabilities in the condensed consolidated balance sheets. A reconciliation of the changes in the device warranty liability for the three and nine months ended September 30, 2023 is as follows:

	*Three Months Ended*			*Nine Months Ended*
	*September 30, 2023*			*September 30, 2023*
Balance at beginning of period	$	442		$	413
Additions for estimated future costs		91			327
Incurred costs		(75	)		(282	)
Balance at end of period	$	458		$	458

	*Balance as of September 30, 2023*
Current portion	$	359
Long-term portion		99
Total	$	458